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This article reports on the financial performance of Wal-Mart Stores for the third quarter ended October 31, 2005. The company posted a 9.5% fiscal third quarter increase for its stores, rising to $50.2 billion, up from $45.9 billion in the year-ago period. Operating income for Wal-Mart's stores...

This article reports on the financial performance of home improvement retailer Lowe's for the fiscal third quarter ended October 28, 2005. The company recorded a 16.9% increase in sales during its fiscal third quarter, rising to $10.6 billion from a year ago $9.1 billion. Net earnings for the...

This article reports on the financial performance of retail firm Target for the fiscal third quarter ended October 29, 2005. Total revenue of the company climbed 11.9%, reaching $12.2 billion, up from $10.9 billion, driven by a 5.9% increase in comp-store sales, combined with the contribution...

Abstract: Recent accounting scandals have brought focus on the role of management in financial statement manipulation. This focus on micro-behavior does not capture the complexities of earnings management. Taking an institutional rather than agency theory approach, earnings management is posited...

The article reports that the Operating and I Financial Review (OFR) is now a legal requirement for quoted companies in Great Britain for all financial periods beginning on or after April 1, 2005. Reporting Standard 1 "The Operating and Financial Review" was issued by the Accounting Standards...

The article presents an update on the financial results of Verizon Wireless as of October 2005. Verizon Wireless continued to dominate its competitors during the third quarter by adding more than 1.9 million net customers. Verizon Wireless noted that it has added more than 7 million customers...

Reports that Federated Department Stores Inc. has launched an offer to repurchase its multimillion senior notes in 2010 in the U.S. Expectation of the company on the deal; Authorization for an additional common stock buyback by the department store; Plan of the company to repurchase multimillion...

Reports on how value added statements could be of use to investors in South Africa. Difference from the other financial statements; Effectiveness in showing a company's individual contribution to the gross domestic product; Concern over its risk for manipulation.

The article reports on a decline in sales of department stores in the U.S. in December 2005. It offers information on the sales performance of apparel and accessories stores. It mentions the demand for mail-order sales. It also provides information on an increase in sales of retail and food...